On January 11, 2019, a-two member bench was hearing the matter. During the hearing, Advocate Sohail Hameed appeared before the court and submitted arguments for hearing the urgent application, however, the court was not satisfied from his arguments and dismissed the urgent application.

Earlier, counsel for the petitioner stated in his constitutional petition that petitioner has imported baby goods and filed goods declaration according with law, however, customs officials imposed regulatory duty without lawful authority, he submitted that petitioner is already paying other duty and taxes and imposition of regulatory duty is illegal, mala fide and arbitrary.

Citing secretary Ministry of Finance, chairman Federal Board of Revenue, Collector of Customs Appraisement East, West and Port Muhammad Bin Qasim as respondents, petitioner pleaded the court to declare that imposition/ enhancement of the regulatory duty under section 1265(1)2018 irrational, unfettered, unbridled, arbitrary, fanciful, whimsical, unjust and inequitable exercise of executive power and authority and in violation of rules of business of the FBR.